UNITED STATES OF AMERICA
                                
          BEFORE THE SECURITIES AND EXCHANGE COMMISSION
                                
                        WASHINGTON, D.C.


       In the Matter of               
                                      
      ENTERGY CORPORATION             CERTIFICATE
                                      PURSUANT TO
       File No. 70-8839               RULE 24
               
(Public Utility Holding Company
         Act of 1935)



          This is to certify, pursuant to Rule 24 under the
Public Utility Holding Company Act of 1935, as amended, that for
the quarter ended December 31, 1997, the transaction updated
below, proposed by Energy Corporation ("Company") in the
Application-Declaration on Form U-1, as amended, in the above
referenced File ("Application-Declaration"), has been carried out
in accordance with the terms and conditions of, and for the
purposes represented by the Application-Declaration and pursuant
to the Order of the Securities and Exchange Commission dated
March 25, 1997 (Release No. 35-26693) with respect thereto.

          For the fourth quarter ended December 31, 1997,
pursuant to its Dividend Reinvestment and Stock Purchase Plan,
the Company sold 2,717,708 new shares of its common stock at an
average price of $24.72 per share (including the discount
applicable to shares purchased pursuant to waivers) with
resulting proceeds of $67,183,747.

               IN WITNESS WHEREOF, the Company has caused this
certificate to be executed this 14 day of January, 1998.

                                       ENTERGY CORPORATION
                                 
                                 
                                 By:  /s/ William J. Regan, Jr.
                                      __________________________
                                         William J. Regan, Jr.
                                     Vice President and Treasurer